TECHNIQUES COMPTABLES APPROFONDIES

Code Cours
2324-IÉSEG-M1S1-ACC-MA-EE24UF
Language of instruction
French, English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
G.MULLER
Stakeholder(s)
Guillaume MULLER, Hélène STEFANIUTYN
Level
Master
Program year
Period

Présentation

Prerequisite
This lecture demands knowledge in general accounting and more precisely those learned in the first and second years (accounting I and II).
Goal
The aim of the elective is to improve and complete the knowledge gained in accountability during the past years for students interested by the figures' occupations.

At the end of the course, the student should be able to:
- transcribe again in accountability the particular operations linked with the life of every firm and establish synthesis documents (balance sheet, profit and loss account and appendix)
- address in an efficient manner the preparation of public accounting examinations.
Presentation
S1 : révisions générales
S2 : diagnostic financier
S3 : valorisation des entreprises
S4 : Fusion
S5 : audit

Modalités

Organization
Type Amount of time Comment
Face to face
Interactive class 8,00 Les applications et études de cas seront incorporées au fur et à mesure de notre avancée en cours. Pas de distinction entre la théorie et la pratique, cours et applications / études de cas se feront sur les mêmes séances.
Tutorials 8,00
Independent study
Estimated personal workload 12,00
Group Project 10,00
Independent work
E-Learning 4,00
Reference manual 's readings 4,00
Research 4,00
Overall student workload 50,00
Evaluation
The teaching is evaluated using a unique final examination.
Control type Duration Amount Weighting
Final Exam
Written exam 2,00 1 50,00
Others
Group Project 0,00 1 40,00
Continuous assessment
Participation 0,00 0 10,00
TOTAL 100,00

Ressources

Bibliography
DSCG 4 "Comptabilité et audit", Dunod ou Foucher -
Réussir le DSCG 4 : Comptabilité et audit, Eyrolles -
Le meilleur du DSCG 4 - Comptabilité et audit, Foucher -
CG 10, comptabilité approfondie, manuel et applications, Dunod ou Foucher -